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首页> 外文OA文献 >Burgers, Doughnuts, and Expatriations: An Analysis of the Tax Inversion Epidemic and a Solution Presented Through the Lens of the Burger King-Tim Hortons Merger
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Burgers, Doughnuts, and Expatriations: An Analysis of the Tax Inversion Epidemic and a Solution Presented Through the Lens of the Burger King-Tim Hortons Merger

机译：汉堡，甜甜圈和外派人士：对税收倒置流行的分析以及通过汉堡王-蒂姆·霍顿合并案提出的解决方案

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Currently, the concept of tax inversion is a major corporate phenomenon. In the United States, companies pay taxes on all earnings, whether or not they were accumulated here. With one of the highest corporate tax rates in the world, this is a major expense for U.S. corporations competing in the world market. While most companies simply deal with the tax burden, some U.S. corporations buy foreign companies and relocate the company headquarters to the acquisition’s home country. This corporate expatriation allows companies to avoid U.S. taxes on earnings in a number of ways. This Note will examine tax inversion through the lens of the 2014 Burger King-Tim Hortons merger and the resulting expatriation of the American burger purveyor from Florida to Canada. In particular, this Note will (1) examine why tax inversions have come about, (2) look at how politicians and academics have reacted to the phenomenon, (3) analyze the intricacies of the Burger King-Tim Hortons merger, and (4) propose a new solution that would actually curtail tax inversions and corporate expatriations within the United States.
机译：当前，税收倒置的概念是一种主要的公司现象。在美国，无论收入是否累积在这里，公司都对所有收入纳税。公司税是世界上最高的税率之一，这是美国公司在世界市场上竞争的主要费用。尽管大多数公司只是在处理税收负担，但一些美国公司却购买了外国公司，并将公司总部迁至收购的母国。这种企业外派使公司可以通过多种方式避免美国对收入征税。本说明将通过2014年汉堡王-蒂姆·霍顿（Burger King-Tim Hortons）合并的镜头，以及由此导致的美国汉堡供应商从佛罗里达州迁往加拿大的过程，研究税收倒置问题。特别是，本注释将（1）研究为什么会发生税收倒置；（2）研究政治家和学者对这一现象的反应；（3）分析汉堡王-蒂姆·霍顿（Burger King-Tim Hortons）合并的复杂性；以及（4） ）提出一种新的解决方案，实际上可以减少美国境内的税收倒置和公司外派人员。

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    Capurso Chris;

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